Civic Intelligence

Iglesia Bautista Cristo Es La Roca

EIN 46-5430538 • 501(c)3 • Gainesville, GA

Profile

Our primery purpose is to teach and preach the word of God

3590 Dogwood Point WayGainesville, GA 30507
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

250%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

38%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$59,418

Up $42,454 (+250%) from 2023

Liabilities

Up

$1,520

Up $1,520 from 2023

Net Assets

Up

$57,898

Up $40,934 (+241%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin74th percentile

Revenue

Up

$301,331

Up $83,198 (+38%) from 2023

Expenses

Up

$243,433

Up $18,846 (+8.4%) from 2023

Net Income

Up

$57,898

Up $64,352 (+997%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$0-$100K-$200K-$300KAssets 2018: -$200,620Liabilities 2018: $0Net Assets 2018: -$200,6202018Assets 2019: -$30,765Liabilities 2019: $0Net Assets 2019: -$30,7652019Assets 2020: $1,129Liabilities 2020: $0Net Assets 2020: $1,1292020Assets 2021: $22,264Liabilities 2021: $0Net Assets 2021: $22,2642021Assets 2022: $23,418Liabilities 2022: $0Net Assets 2022: $23,4182022Assets 2023: $16,964Liabilities 2023: $0Net Assets 2023: $16,9642023Assets 2024: $59,418Liabilities 2024: $1,520Net Assets 2024: $57,8982024

Highlighted filing

2024

Assets$59,418
Liabilities$1,520
Net Assets$57,898
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200K-$400KRevenue 2018: $156,115Expenses 2018: $356,735Net Income 2018: -$200,6202018Revenue 2019: $230,188Expenses 2019: $260,953Net Income 2019: -$30,7652019Revenue 2020: $198,082Expenses 2020: $199,102Net Income 2020: -$1,0202020Revenue 2021: $319,348Expenses 2021: $298,213Net Income 2021: $21,1352021Revenue 2022: $245,856Expenses 2022: $244,702Net Income 2022: $1,1542022Revenue 2023: $218,133Expenses 2023: $224,587Net Income 2023: -$6,4542023Revenue 2024: $301,331Expenses 2024: $243,433Net Income 2024: $57,8982024

Highlighted filing

2024

Revenue$301,331
Expenses$243,433
Net Income$57,898
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$59,418
Liabilities
$1,520
Net assets
$57,898
Revenue
$301,331
Expenses
$243,433
Net income
$57,898
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.02$0.58$3.01$2.43$0.58
2023Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$2.18$2.25$0.06
2022Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$2.46$2.45$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$3.19$2.98$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$1.98$1.99$0.01
2019Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$2.30$2.61$0.31
2018Summary only. Only limited summary data is available for this year.$2.01$0.00$2.01$1.56$3.57$2.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$301,331
Mission and Program Overview

Mission

Our primery purpose is to teach and preach the word of God

Our primary purpose is to teach and preach the word of God

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$59,418-
Rtn Earn Endowment Incm Other Fnds-$57,898-
Total Assets$0$59,418▲ $59,418
Liabilities
Accounts Payable and Accrued Expenses-$1,520-
Total Liabilities$0$1,520▲ $1,520
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$57,898▲ $57,898
Total Liabilities and Net Assets / Fund Balance$0$59,418▲ $59,418
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Samuel SamaniegoDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$301,331
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$57,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,933
Salaries, Compensation, and Employee Benefits$67,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$39,000-$39,000
Other Salaries and Wages-$28,500-$28,500
Other Expenses-$20,000-$20,000
All Other Expenses-$12,500-$12,500
Conferences and Meetings-$7,500-$7,500
Insurance-$4,200-$4,200
Office Expenses-$3,000-$3,000
Fees for Services Accounting-$1,570-$1,570
Total Functional Expenses$0$243,433$0$243,433
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body decisions Part VI line 7B

“Governing body decisions are documented and filed at church office”

Form 990 governing body review Part VI line 11

“Governing body review documents and archive said documents at church office”

Governing documents etc available to public Part VI line 19

“Church documents are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Iglesia Bautista Cristo Es La Roca
EIN
46-5430538
In Care Of
% SAMUEL SAMANIEGO
Phone
7702979550
Address
3590 Dogwood Point Way, Gainesville, GA 30507

Signing Officer

Name
Samuel Samaniego
Title
Director
Phone
7702979550
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Formed
2018
Legal Domicile
Ga
Voting Board Members
2
Independent Board Members
0
Employees
2

Preparer

Firm
Norma Hernandez Business Services
Address
912 Atlanta Hwy, Gainesville, GA 30501
Preparer
Norma Hernandez
Phone
7702979550
Raw XML Appendix237 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt00
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IRS990/EmployeeCnt02
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0301331
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04200
IRS990/InsuranceGrp/TotalAmt04200
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0301331
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Our primary purpose is to teach and preach the word of God
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt057898
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0Utilities
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt057898
IRS990/RelatedEntityInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07702979550
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
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ReturnHeader/Filer/BusinessNameControlTxt0IGLE
ReturnHeader/Filer/EIN0465430538
ReturnHeader/Filer/InCareOfNm0% SAMUEL SAMANIEGO
ReturnHeader/Filer/PhoneNum07702979550
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
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ReturnHeader/ReturnTs02025-05-06T16:39:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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